§ 860A. Taxation of REMIC’s

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(a)General rule Except as otherwise provided in this part, a REMIC shall not be subject to taxation under this subtitle (and shall not be treated as a corporation, partnership, or trust for purposes of this subtitle).

(b)Income taxable to holders The income of any REMIC shall be taxable to the holders of interests in such REMIC as provided in this part.

(Added Pub. L. 99–514, title VI, § 671(a), Oct. 22, 1986, 100 Stat. 2309; amended Pub. L. 100–647, title I, § 1006(t)(20), Nov. 10, 1988, 102 Stat. 3426.)

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Pub. L. 99–514, title VI, § 671(a)
100 Stat. 2309
Pub. L. 100–647, title I, § 1006(t)(20)
102 Stat. 3426
Pub. L. 100–647
Pub. L. 99–514
section 1019(a) of Pub. L. 100–647
Pub. L. 99–514, title VI, § 675(a)
100 Stat. 2320
Pub. L. 100–647, title I, § 1006(w)(1)
102 Stat. 3427
Pub. L. 99–514, title VI, § 675(d)
Pub. L. 100–647, title I, § 1006(w)(2)
Pub. L. 101–508, title XI, § 11832(5)
104 Stat. 1388–559

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§ 860A

Taxation of REMIC’s

U.S.C.×7

U.S.C.§ 1

U.S.C.§ 1272

U.S.C.§ 7701

Pub. L.Pub. L. 99–514, title VI, § 671(a)

Stat.100 Stat. 2309

Pub. L.Pub. L. 100–647, title I, § 1006(t)(20)

Stat.102 Stat. 3426

Pub. L.Pub. L. 100–647

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